CTM06000 - Corporation Tax: company reconstructions: contents

CTM06005Without change in ownership: general
CTM06010Common ownership
CTM06020Tests of ownership
CTM06030Beneficial ownership
CTM06060Transfers of trade
CTM06070Without change in ownership: later events
CTM06110Without change in ownership: effects
CTM06120Loss streaming
CTM06130Apportionment of profits and losses
CTM06200Arrangements for transfer of leasing contracts
CTM06210Avoidance
CTM06250Relevant liabilities restriction: introduction
CTM06260Relevant liabilities restriction: particular aspects
CTM06270Relevant liabilities restriction: details
CTM06280Relevant liabilities restriction: examples


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